You are here:
- Home Page
Business- Business Rates
- Reductions
- Rural Relief
Rural Relief
The Local Government and Rating Act 1997, made provision for 50% mandatory rate relief for certain properties in designated rural areas.
As of 1st April 2010 the values are as follows;
- certain village food and general stores and post offices with a maximum Rateable Value of £8,500 and which are the only such outlets in a designated Rural area.
- singly owned petrol filling station with a maximum Rateable Value of £12,750.
- singly owned public house or hotel where there is no other such outlet in a designated Rural area with a maximum Rateable Value of £12,750.
The following areas are NOT part of a rural area and therefore subjects (i.e. businesses) within these settlements do not qualify under this scheme.
Banchory, Banff, Ellon, Fraserburgh, Huntly, Inverurie, Kemnay, Kintore, Macduff, Newtonhill, Peterhead, Portlethen, Stonehaven, Turriff, Westhill.
Prior to the revaluation at 1st April 2010 the values were;
- certain village food and general stores and post offices with a maximum Rateable Value of £7,000 and which are the only such outlets in a designated Rural area.
- singly owned petrol filling station with a maximum Rateable Value of £10,500.
- singly owned public house or hotel where there is no other such outlet in a designated Rural area with a maximum Rateable Value of £10,500.
- former agricultural property with a maximum Ratable Value of £7,000.
